ORGANIZATIONAL AND METHODOLOGICAL PROBLEMS IN THE IMPLEMENTATION OF INTERNAL STANDARDS IN AUDIT FIRMS OF UZBEKISTAN AND THEIR IMPACT ON THE QUALITY OF AUDIT SERVICES
DOI:
https://doi.org/10.5281/zenodo.21305552Ключевые слова:
auditing, internal standards, audit quality, audit firms, internal quality control, risk assessment, audit evidence, working papers, audit quality indicators, International Standards on AuditingАннотация
The organizational and methodological problems associated with the implementation of internal
standards in audit firms of Uzbekistan and their impact on the quality of audit services are analyzed. The
significance of internal standards in audit planning, risk assessment, audit evidence collection, preparation
of working papers, implementation of internal quality control, and formulation of the final audit opinion is
substantiated. Particular attention is given to the unclear allocation of duties and responsibilities, insufficient
methodological guidance, inadequate quality control of working papers, and ineffective internal monitoring
mechanisms, which are identified as the main factors reducing audit quality. Based on the findings, scientific
and practical recommendations are proposed to improve internal standards in accordance with International
Standards on Auditing (ISA), introduce audit quality indicators, enhance auditors’ professional competence,
and strengthen internal quality control systems in audit firms
Библиографические ссылки
1. Law of the Republic of Uzbekistan “On Auditing Activity”, No. LRU–677, 2021-02-25: https://lex.uz/
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